In this book François Recanati discusses the structure of metarepresentation from a variety of perspectives. According to him, metarepresentations have a dual structure: their content includes the content of th object representation (people reading books) as well as the "meta" part (the authors belief). Rejecting the view that the object representation is mentioned rather than used, Recanati claims that since metarepresentations carry the content of the object representation, they must be about whatever the object representation is about. Metarepresentations are fundamentally transparent because they work by simulating the representation they are about.

Topics included in this wide-ranging work include the analysis of belief reports and talk about fiction, world shifting, opacity and substitutivity, quotation, the relation between direct and indirect discourse, context shifting, semantic pretense, and deference in language and thought.